Examen de auditoría integral a las áreas de presupuesto y adquisiciones de la Dirección Provincial del IESS Loja, en el año 2013

Abstract

This thesis comprises the implementation of an Integral Auditing Exam, which was applied to the procurement and budget department of the Direction Provincial of IESS Loja”, in the period from January 1 to December 31 of 2013. For its elaboration were applied audit procedures aimed at evaluating the reasonableness with which he prepares and presents the financial information of the entity in the selected areas. The development of comprehensive audit included consideration of an analysis regarding the reasonableness of financial reporting, assessing the internal control system, the level of compliance with legislation and regulation applicable to selected areas and the management of the entity in achieving goals and objectives. All phases of the audit were implemented, beginning with the diagnosis of the institution, then planning for each type of audit and determine the approach audit by applying the substantive and compliance testing as appropriate. Finally conclusions and recommendations were exposed to the authorities of the entity to take corrective actions. KEYWORDS: